Revenue has updated the Return of Qualifying Investments in a Qualifying Company (Form RICT) and Return of Information of an Investment Fund Return (Form IF) to reflect the changes made to the Employment Investment Incentive and related schemes in Finance (No.2) Act 2023. These changes were largely driven by amendments required under the EU General Block Exemption Regulation.
The returns are now available in Revenue’s eBrief No. 262/24 in respect of investments made in 2024, with updated instructions and explanatory notes for each.
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